There also exists an International Wheelchair Basketball Federation, according to which the sport was first played 1945 between two hospitals in the United States.
The International Paralympic Committee states: "Wheelchair basketball first emerged around 1946 in the USA, developed by injured servicemen from World War II. Most were former able-bodied players who wanted to continue playing the game. The simple adaptations and slight rule variations for people in wheelchairs allowed the sport to spread across the US, and eventually worldwide."
Wheelchair basketball was introduced to the Paralympic Games 1960 in Rome. The Rome Paralympics had a total of eight sports, one of which was wheelchair basketball. In the inaugural campaign, it was the United States of America that won two gold medals in wheelchair basketball.
Source: NDTV